Can I allocate carryover contributions to be utilized first?

[mikejuby369]

I have an individual with contribution carryovers (30% capital gain prop), some of which is going to expire next year. PTO is using current year contributions (50% limitation) first

[itonewbie · Accepted solution]

PTO is handling it correctly.  Charitable contributions actually made during the year always take precedent over carryover.  See §170 and §1.170A-10.

[Accountant-Man]

The only way to have used those expiring c/o's is to have avoided paying any new charity during 2019.

This is a failure of tax planning during 2019. The client should have been aware of the expirations and held off on making new donations until after 2019.